Classification of "plug in type relays" under as parts of Railway signalling equipments.

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..... signalling equipments. Doubts have been raised regarding the classification of plug in type relays for use as a part of signalling equipments. A plug in rely in an assembly consisting of two parts - (a) a relay, (b) a plug board into which a relay in plugged. These are used in Railway signaling circuits where alternating current at industrial frequency may be present in the circuit. The doubt is .....

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..... ys exclusively. Though no such corresponding entry is there in C.E.T., "others" falling under sub-heading 8536.90 cover these entries. According to the HSN note page-1389, the group "apparatus for switching electrical circuits" includes relays. The note also says that relays are used, for example, in road/ rail signalling apparatus. (b) Note under Section XVI mentions that, in general, parts whi .....

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..... under heading No. 85.36 is a more specific description than the description as parts of electrical signalling equipment for Railways 4. The Board is, therefore, of the view that the "plug in type relays" manufactured for use as a part of Railway signaling equipments appropriately merit classification under Chapter heading 84.36 of the Schedule of the Central Excise Tariff Act, 1986 Sd/- (Sangh .....

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